Category
Income Tax
Income Tax+1Bhotekoshi Flood Relief: Tax, Customs, and Credit Guide
Bhotekoshi Flood Relief: Tax, Customs, and Credit Guide
Income TaxHouse Rent Tax Update: Kathmandu Metropolitan City Notice
Kathmandu Metropolitan City (KMC) has issued an important update regarding the collection of house rent tax, particularly affecting businesses and institutions operating within the city.
Income TaxThe 10% Female Tax Rebate: Who Actually Qualifies Under Nepal's Income Tax Act?
A common misconception persists among taxpayers and practitioners alike: that the 10% tax rebate is available broadly to all female taxpayers. The law is far mo
Income Tax+1English Translation: FINANCE ACT, 2083 Informational Handbook on Tax Exemptions, Concessions, and Other Provisions
Disclaimer The contents contained in this Handbook have been prepared with the objective of providing further clarification on and facilitating implementation o
Income Tax+1Finance Act, 2083 - IRD Clarifications on Tax Relief, Concessions and Facilities
Finance Act, 2083 - IRD Clarifications on Tax Relief, Concessions and Facilities
Income TaxEnglish Translation of Income Tax Act, 2058 (2002) - Updated for FY 2083/84 (2026/27)
English translation of the Income Tax Act, 2058 (2002), incorporating the amendments introduced by the Finance Act, 2083, applicable for FY 2083/84 (2026/27).
Income TaxNepal Income Tax Rate, TDS Rate and Tax Rebate applicable for FY 2083/84
1. Tax Rates for Natural Person 1.1 Income Tax Slabs (Resident Natural Person) The following slab rates apply to the taxable income of a resident natural person
Income TaxIRD Clarifies VAT Treatment for Non-Resident Electronic Service Providers
The Inland Revenue Department (IRD) has issued a public notice clarifying how Value Added Tax (VAT) rules apply to non-resident persons registered to provide el
Income TaxVAT on Tinting Machines Placed with Dealers: Asian Paints (Nepal) Pvt. Ltd. before the Revenue Tribunal
Tribunal held that placement under a deposit arrangement, with full value recovered and no refund or return condition, is a supply/sale under Section 6(2) and 17(5ka) of the VAT Act 2052 and a financial lease under Section 32(7) of the Income Tax Act 2058.